LON (90/503)

No. 5269

Decision given 14 September 1990.

Zero-rating – Holiday accommodation – Long lease – Grant of long lease on chalet in site with holiday facilities not provision of holiday accommodation – Value Added Tax Act 1983, Sch. 6, Grp. 1, item 1 and Sch. 5, Grp. 8, item 1, Note (7).

  The issue was whether the 40-year lease granted by the appellant, Haven Leisure, on a chalet in a site with holiday facilities was the provision of holiday accommodation.

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